There is some costs (like phone bill, web hosting cost) for having 1099-MISC income. Where I can put this deductions. Please let me know. Thanks.

[Carl]

You'll report your 1099-MISC income on a SCH C. As far as the IRS is concerned, income reported on a 1099-MISC in box 3 or 7 is self-employment income that was earned by you while in business for yourself. So that's dealt with under the Business tab in the Business Income & Expenses (SCH C) section. just work through the business section and you'll be asked for all that stuff.